2020 (6) TMI 624 - HC - GST

Initiation of Contempt Proceedings - Refund of admissible amount of GST to petitioner - HELD THAT - Prima facie a case of contempt has been made out. However, considering the facts and circumstances of the case, one more opportunity is afforded to the opposite parties to comply with the aforesaid order of the Court within two months from the date of production of a copy of this order - The applicant shall supply a duly stamped registered envelope addressed to the opposite parties and another self-addressed stamped envelope to the office within two weeks from today. This application is disposed of at this stage with liberty to the applicant to move a fresh application, if the order is not complied with by the opposite parties within the stipulated time.

Summary

Issues:
Contempt proceeding against opposite parties for disobedience of court order regarding GST refund under the Goods and Services Tax Act, 2017.

Analysis:
The applicant sought a direction to initiate contempt proceedings against the opposite parties for willful disobedience of a court order dated 12.09.2019, which directed the refund of GST in a specific case. The applicant, a construction company, had contracts under the PMGSY and claimed refund of GST under the GST Act, effective from 1.7.2017. The work contract was considered a composite supply of service and taxable as per the nature of the contract. The writ petition was disposed of based on instructions received, with a direction for refund within a month. However, the applicant claimed that full payment had not been made despite partial clearance, citing specific communications as evidence.

The court noted that a prima facie case of contempt was established, but granted the opposite parties two months to comply with the court order. The applicant was instructed to provide stamped envelopes for communication, and the office was tasked with sending the order and contempt application to the opposite parties. The opposite parties were required to comply with the court's directions and inform the applicant of the same within a week. The application was disposed of with liberty for the applicant to file a fresh application if the order was not complied with within the specified time.

Additionally, the court mandated that a computer-generated copy of the order, downloaded from the official website of the High Court Allahabad, be submitted by the party, self-attested along with an identity proof (preferably Aadhar Card) linked to a mobile number. The concerned Court/Authority/Official was directed to verify the authenticity of the computerized copy from the official website and provide a written declaration of verification.